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United States

South Carolina

42 of 44 tracked categories have a recorded state source, and 2 more fall back to the federal floor. Last reviewed 2026-08-13.

Needs source review

Minimum Wage

Verified

There is no South Carolina state law covering minimum wage; the issue is addressed by the federal Fair Labor Standards Act

Checked
2026-08-13
South Carolina Department of Labor, Licensing and Regulation

Overtime

Verified

There is no South Carolina state law covering overtime pay; the issue is addressed by the federal Fair Labor Standards Act

Checked
2026-08-13
South Carolina Department of Labor, Licensing and Regulation

Employee Classification

Verified

In South Carolina, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective
2024-03-11
Checked
2026-08-09
Code of Federal Regulations, Title 29 Part 795

Pay Frequency

Verified

Every employer shall notify each employee in writing at the time of hiring of the time and place of payment, and shall pay all wages due at the designated time and place.

Checked
2026-08-13
South Carolina Legislature

Final Pay

Verified

When an employer separates an employee from payroll for any reason, all wages due must be paid within forty-eight hours or the next regular payday, which may not exceed thirty days.

Checked
2026-08-13
South Carolina Legislature

Pay Stub / Wage Statement

Verified

Every employer shall furnish each employee with an itemized statement showing gross pay and deductions for each pay period.

Checked
2026-08-13
South Carolina Legislature

Payroll Deductions

Verified

An employer shall not withhold or divert wages unless required or permitted by state or federal law or the employee received written notification of the amount and terms of the deductions.

Checked
2026-08-13
South Carolina Legislature

Payment Methods

Verified

Employers shall pay wages in lawful United States money or by negotiable warrant or check bearing even date with payday; qualifying insured direct deposit must permit at least one free withdrawal per deposit.

Checked
2026-08-13
South Carolina Legislature

Meal & Rest Breaks

Verified

There is no requirement under South Carolina law for an employer to provide employees with breaks or a lunch period

Checked
2026-08-13
South Carolina Department of Labor, Licensing and Regulation

Working Time

Verified

No general working time requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Commissions

Verified

Wages include amounts at which labor is recompensed when calculated on a commission basis.

Checked
2026-08-13
South Carolina Legislature

Bonuses

Verified

Wages for South Carolina unemployment insurance include remuneration paid for personal services, including commissions and bonuses.

Checked
2026-08-13
South Carolina State Government

Severance

Verified

No general severance requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Holiday / Premium Pay

Verified

No general holiday premium pay requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Prevailing Wage

Verified

No general prevailing wage requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Paid Sick Leave

Verified

South Carolina law does not require an employer to provide paid sick time, but an employer that provides the benefit must give notice of and follow its policy

Checked
2026-08-13
South Carolina Department of Labor, Licensing and Regulation

Paid Family & Medical Leave

Verified

No general paid family medical leave requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Other Statutory Leaves

Verified

South Carolina state law does not require an employer to provide an employee with benefits, but an employer that does so must give notice of and follow the policy

Checked
2026-08-13
South Carolina Department of Labor, Licensing and Regulation

State Income Tax

Verified

Every employer with an employee earning wages in South Carolina who is required to file a federal withholding return is also a South Carolina withholding agent.

Checked
2026-08-13
South Carolina Department of Revenue

State Withholding Forms

Verified

Employees starting a new job must submit an SC W-4; if a new employee does not provide it, the number of South Carolina withholding allowances is zero.

Checked
2026-08-13
South Carolina Department of Revenue

Supplemental Wages

Verified

No general supplemental wages requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Multi-State Taxation

Verified

If a South Carolina resident earns wages in a state that does not have a state income tax, withholding should be for South Carolina.

Checked
2026-08-13
South Carolina Department of Revenue

Local Taxation

Verified

No general local taxation requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

State Unemployment (SUI)

Verified

Wage base $14,000

South Carolina unemployment insurance taxes are charged on the first $14,000 of wages earned by each employee.

Checked
2026-08-13
South Carolina Department of Employment and Workforce

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Workers' Compensation

Verified

Businesses that regularly employ four or more employees within South Carolina are generally required to maintain workers compensation coverage; part-time workers and family members count as employees.

Checked
2026-08-13
South Carolina Workers’ Compensation Commission

Tax Deposit Frequency

Verified

South Carolina resident withholding agents must make withholding payments with the same frequency as their federal payments.

Checked
2026-08-13
South Carolina Department of Revenue

State Payroll Returns

Verified

Withholding returns are due by the end of the month following each quarter: WH-1605 for the first three quarters and WH-1606 for the fourth quarter and annual reconciliation.

Checked
2026-08-13
South Carolina Department of Revenue

Year-End Reporting

Verified

W-2 forms are due to employees, the IRS or SSA, and the South Carolina Department of Revenue annually by January 31.

Checked
2026-08-13
South Carolina Department of Revenue

New Hire Reporting

Verified

Employers must report each newly hired or rehired employee to the South Carolina Department of Social Services within twenty days.

Checked
2026-08-13
South Carolina Business One Stop

Garnishments

Verified

25%

In South Carolina, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked
2026-08-10
U.S. Government Publishing Office, eCFR

Pay Equity

Verified

No general pay equity requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Pay Transparency

Verified

No general pay transparency requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Salary History Ban

Verified

No general salary history requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
SC official publishers

Wage Theft & Notices

Verified

3%

For failure to pay wages as required, an employee may recover in a civil action three times the full amount of unpaid wages, plus costs and reasonable attorney fees.

Checked
2026-08-13
South Carolina Legislature

Workplace Posters

Verified

Every employer shall keep posted in a conspicuous place a printed notice stating the law governing employment of adults and children and regulation of hours and working conditions.

Checked
2026-08-13
South Carolina State Government

Child Labor

Verified

No employer in South Carolina shall engage in oppressive child labor practices.

Checked
2026-08-13
South Carolina State Government

E-Verify

Verified

Private employers required by federal law to maintain employment eligibility forms must participate in E-Verify and verify every new employee within three business days after employment.

Checked
2026-08-13
South Carolina State Government

Employer Registration

Verified

A South Carolina business with employees must register for state withholding with the Department of Revenue and for State Unemployment Insurance Tax through SUITS.

Checked
2026-08-13
South Carolina Business One Stop

Payroll Recordkeeping

Verified

Every employer shall keep records of employee names and addresses, wages paid each payday and deductions made for three years.

Checked
2026-08-13
South Carolina State Government

Penalties & Interest

Verified

2000%

An employing unit that wilfully violates the unemployment chapters is liable to a $2,000 penalty and may also face a fine or imprisonment, with each day of a continuing violation treated as a separate offense.

Checked
2026-08-13
South Carolina State Government

Statute of Limitations

Verified

A civil action for recovery of wages must be commenced within three years after the wages become due.

Checked
2026-08-13
South Carolina Legislature

Official sources

No agency portal recorded for this jurisdiction yet.

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